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Akar Enterprises Vs. Commissioner of Central Excise

Akar Enterprises vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Aug 27, 2007
~1 min read
https://sooperkanoon.com/case/46079

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Citation
Court
Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge
Decided On
Subject
Criminal

Case Summary

AI-generated summary - not the official court judgment text.

Criminal

Key legal issue
Criminal

Parties & Advocates

Appellant / Petitioner

Akar Enterprises

Respondent

Commissioner of Central Excise

Excerpt

1. heard both sides. this is an application for condonation of delay of 26 days in filing the appeal. the sole proprietor of the appellant's firm viz. mrs. jyoti v. kardak seems to have been suffering from hypertension during the relevant time and as such she could not process the appeal papers and file them in time. hence the delay. having considered the application and the annexed doctor certificate, which convince me that the appellant was prevented from sufficient cause in filing the appeal and the delay is to be condoned. hence the delay is condoned and the application is allowed. the appeal is to be listed in its turn.

Full Judgment

1. Heard both sides. This is an application for condonation of delay of 26 days in filing the appeal. The sole Proprietor of the appellant's firm viz. Mrs. Jyoti V. Kardak seems to have been suffering from hypertension during the relevant time and as such she could not process the appeal papers and file them in time. Hence the delay. Having considered the application and the annexed Doctor Certificate, which convince me that the appellant was prevented from sufficient cause in filing the appeal and the delay is to be condoned. Hence the delay is condoned and the application is allowed. The appeal is to be listed in its turn.

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